Band 3
Provided by Francis Fitzpatrick KC
Francis Fitzpatrick KC has a strong litigation and tax specialist advisory practice. He acts for financial institutions, blue-chip companies and private individuals and for UK and foreign governments.
He acts for corporates, multi-nationals, partnerships, HNWIs, HMRC and governments on all areas of direct and indirect tax. He has wide experience of commercial and ‘City’ transactions and litigation including: corporate finance, loan relationships, structured finance, partnerships, leasing, private equity, employment remuneration, infrastructure project funding, asset management, trusts, land development, shipping, cryptoassets, insurance, energy and energy infrastructure, intellectual property, cross-border transactions, transfer pricing and the operation of general and targeted anti-avoidance regimes (such as the unallowable purpose loan relationship rules and the GAAR). He also has especial expertise in international tax work, including digital taxes; exchange of information laws, double tax treaties, bi-lateral investment treaties, taxation of international performers and athletes.
He has extensive litigation experience. In recent years this has included: banking; pharmaceuticals; shipping; air transport; energy; judicial review; double tax treaties; cryptoassets; information technology; HNWIs; employment status; loan relationships; capital allowances; intangible assets; R&D; transfer pricing; partnerships and LLPs; FX issues; professional negligence; crime; and alternative investment managers.
• Reid v HMRC [2025] (legal professional privilege and the iniquity exception)
• Syngenta Holdings Limited v HMRC [2024] UKFTT 998 (unallowable purpose rule)
• Stage One Creative Services Limited v HMRC [2024] (R&D)
• Muller UK and Ireland Group LLP and others v HMRC [2024] UKUT 27 (LLPs and intangible assets)
• Collins Construction Limited v HMRC [2024] UKFTT 951(R&D)
Provided by Chambers
Francis Fitzpatrick KC is a silk with a strong advisory and litigation practice. He frequently acts for financial institutions, blue-chip companies and private individuals in a range of cases concerning such issues as employee remuneration, corporate finance and asset management. He also has experience of acting for the Revenue.
Provided by Chambers
Francis is extremely well prepared for conferences and gives a balanced but clear view that robustly stands up to scrutiny. One always feels reassured that he has thoroughly considered everything.
Francis's ability to calmly and methodically work through detailed legislation, supporting materials and case law, is second to none.
Francis is extremely well prepared for conferences and gives a balanced but clear view that robustly stands up to scrutiny. One always feels reassured that he has thoroughly considered everything.
Francis's ability to calmly and methodically work through detailed legislation, supporting materials and case law, is second to none.